论中央与地方财政关系法律调控机制的建构

财政关系是中央与地方关系的核心,法律在规范中央与地方财政关系方面发挥着无可替代的作用。我国中央与地方财政关系法律调控存在的问题主要有:法律规范的效力层次低,中央对地方的财政支出作出许多硬性规定,执法上随意性较大。实现中央与地方财政关系的法治化,应当在立法方面采用法律保留原则,完善中央与地方财政关系法律规范的内容,建立中央与地方财政争端解决机制。

The Structure of Legal Regulation of the Financial Relationship Between the Central and Local Governments

Financial relationship forms the core of all the relations between the central and local governments while law plays a unique role in regulating the financial relationship.In China,the main problems concerning legal control of the financial relationship between the central and local governments are as follows: the efficiency of legal norms is comparatively low;the central government imposes too many rigid requirements on the fiscal expenditure of the local governments;and relevant law is often administered frivolously.To regulate the financial relationship between the central and local governments in accordance with law,we should reserve enough power for the local governments while enacting legislation,improve the legal norms concerning the relationship between the central and local governments,and build appropriate dispute settlement bodies to settle financial disputes between the central and local governments.